Artículos - Revista - Civilizar Empresa y Economía
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Una propuesta de Creditmetrics y Expected Shortfall para medición de riesgo crediticio
(Universidad Sergio Arboleda, 2010-12-10)This paper presents a simple method to quantify credit risk. The idea is to combine the CreditMetrics methodology with the Expected Shortfall risk measure. We apply this method for a stand-alone bond and a portfoMetrics ... -
Planeación logística en la distribución de material petrolero en Colombia
(Bogotá : Universidad Sergio Arboleda , 2014, 2014-07-01)This paper discusses the importance of logistics planning in land transportation of oil material analyzing different studies about relevance of land transport as a factor of development and competitiveness and its ... -
Origen e impacto socioeconómico de las remesas de los trabajadores en Colombia
(Bogotá : Universidad Sergio Arboleda , 2014, 2014-07-01)Different socioeconomic situations have caused the international migration of Colombians nationals, among them, bettering the life quality of their families. The repatriation of earnings is done through different channels, ... -
Lecciones del mundial Brasil 2014: Goles y autogoles de las organizaciones desde las teorías de liderazgo y de los recursos y capacidades.
(Bogotá : Universidad Sergio Arboleda , 2014, 2014-07-01)This paper analyses elements of organizational theory related to World Cup Brazil 2014 results. Participants’ performance is used to explain several theories that might explain successes and failures of each country. The ... -
La fusión carulla-vivero, ¿creó valor?
(Bogotá : Universidad Sergio Arboleda, 2014-07-01)This study aims to determine whether the Carulla-Vivero merger in 2000 generated value. It analyses the concept of value, the case study methodology, the merger itself and its outcome. The result of the merger is assessed ... -
Globalización, corrupción y responsabilidad social
(Bogotá : Universidad Sergio Arboleda, 2014-07-01)This paper aims to inform about the problem of corruption, its importance and the need for public and corporate policies in order to eradicate and fight it in all economic and social sectors, as well as in private and ... -
Conocimiento y uso de las TIC en las pymes del departamento de Cordoba, Colombia
(Bogotá : Universidad Sergio Arboleda, 2014-07-01)The information and communications technology (ICT), conceived as the group of technologies that store, protect, manage, transfer and transform information into useful knowledge to be used with academic, business, economic ... -
Reseña del libro “The Entrepreneurial State: Debunking Public vs. Private Sector Myths” de Mariana Mazzucato.
(Bogotá : Universidad Sergio Arboleda, 2014-01-01)Este documento es un resumen expositivo del libro de Mariana Mazzucato, quien es actualmente Profesora de Economía de la Innovación de la Universidad de Sussex, Inglaterra. En esta reseña se presenta de forma selectiva y ... -
Una mirada al panorama socioeconómico, ambiental y fiscal de la minería del carbón en el Cesar
(Bogotá : Universidad Sergio Arboleda, 2014-01-01)This article carries out a review on social and environmental transformation that has happened in the department of Cesar, because of the setting up and fast growth of the surface coal mining since the decade of the nineties. ... -
Organizational Commitment and Leadership in Higher Education Institutions
(Bogotá : Universidad Sergio Arboleda, 2014-01-01)The proposed research aims to determine the relationship between dean´s leadership and organizational commitment among faculty at universities in Colombia. A quantitative research design will guide the study to determine ... -
Medición de las prácticas de responsabilidad social empresarial y gobierno corporativo en las minas de la vereda de Morcá en Boyacá – Colombia
(Bogotá : Universidad Sergio Arboleda, 2014-01-01)Nowadays, the implementation of practices of Corporate Social Responsibility (CSR) and Corporate Governance in companies is rising progressively as a result of the pressure coming from the social environment and the ... -
Importancia de los requisitos específicos de origen como mecanismo impulsor del intercambio comercial de vehículos ensamblados en Venezuela con países Aladi (estudio de casos)
(Bogotá : Universidad Sergio Arboleda, 2014-01-01)This article discusses the importance of rules of origin as instruments of trade policy and their impact in the implementation of trade agreements. This research is focused on the application of these rules in the Latin ... -
El riesgo empresarial y su relación con las Normas Internacionales de Auditoria y Aseguramiento
(Bogotá : Universidad Sergio Arboleda, 2014-01-01)This is a reflection article discusses business risk and its relationship with international audit and assurance from the perspective of the auditor and its impact on organizations. Studies were considered IFAC, IAASB, ... -
Efectos del Sistema de Atención al Consumidor Financiero (SAC) en el tratamiento de la exigencia legal de educación al consumidor financiero
(Bogotá : Universidad Sergio Arboleda, 2014-01-01)This article focuses on establishing the effects that the system of attention to the financial consumer has in the treatment of the legal requirement of education financial to the consumer, which has its axis in the apparent ... -
Sistema de costos ABC: una herramienta para el proceso de toma de decisiones para las cooperativas de ahorro y crédito de la ciudad de Barranquilla
(Bogotá : Universidad Sergio Arboleda, 2013-07-01)The article describes the problems of traditional cost systems used by credit cooperatives in Barranquilla regarding financial decisions. It suggests the ABC (Activity Based Costing) methodology as an alternative in the ... -
Revisoría fiscal y control fiscal como formas de control estatal en Colombia
(Bogotá : Universidad Sergio Arboleda, 2013-07-01)The phenomenon of corruption is a scourge that has affected the democratic structures of different states. Consequently, they have adopted control schemes to mitigate the devastating effects of this social phenomenon. ... -
Planificación tributaria para el cumplimiento de las obligaciones relacionadas con los aportes de la ley orgánica de ciencia, tecnología e innovación (locti) en empresas del sector de industrias lácteas. Caso venezolano
(Bogotá : Universidad Sergio Arboleda, 2013-07-01)The purpose of this research was to analyze tax planning for the fulfillment of obligations related to the contributions of the Law on Science, Technology and Innovation in companies dairy industries supported in law and ... -
Modelo de contabilidad para la responsabilidad social empresarial (RSE) 1
(Bogotá : Universidad Sergio Arboleda, 2013-07-01)The aim of this paper is to present an accounting model, understood it as a social information system, integrated memory Sustainability Global Reporting Initiative - GRI, offering optimum recording information and a reliable ... -
La exhibición y el merchandising en las tiendas de barrio de Bogotá: un canal que cobra fuerza como oportunidad para la construcción de marca
(Bogotá : Universidad Sergio Arboleda, 2013-07-01)Convenience stores in Colombia as distribution channels still have opportunities for growth in some categories, since they are a tool for attracting capital, job opportunities and support to the domestic industry by providing ... -
Aproximación metodológica al diseño de un instrumento para la realización de diagnósticos sobre las capacidades organizacionales con fines de internacionalización en las pequeñas y medianas empresas del municipio de Medellín (sector: tecnología e innovación)1
(Bogotá : Universidad Sergio Arboleda, 2013-07-01)This work is based on evidence about the possible difficulties in organizations at managing the resources, skills and knowledge required to properly undertake a process of internationalization. It proposes the design of ...
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